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NY R00323




May 7, 2004
CLA-2-87:RR:NC:MM:101 R00323

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.29.2000

Ms. Susan M. Mathews
Sidley Austin Brown & Wood LLP
555 California St.
Suite 5000
San Francisco, California 94104

RE: The tariff classification of Tailor Welded Blanks (TWBs) from Korea

Dear Ms. Mathews:

In your letter dated April 27, 2004 you requested a tariff classification ruling on behalf of your client Daewoo International (America) Corp.

You submitted descriptive literature (.pdf document) on Tailor Welded Blanks (TWBs). You state in your narrative that these TWBs consist of two or more cold-rolled or galvannealed steel flat sheets, typically of varying thickness or physical properties, that have been cut and laser welded in accordance to the customer’s specifications to form the blanked shape of the design element of an automobile body panel. The blanks are non-rectangular shapes with an approximate thickness of .118” and approximate maximum length of 122”. The blanks are in the approximate shape of automobile body panels such as side frames, center pillars, pillar reinforcements, floor panels, and front and rear door inner panels. You state that the products are imported after they have been tailor welded and blanked to form the essential character of the article, but before they have been stamped with the final imprint. You state that the blanks have been sufficiently customized to their end use as body panels that they have no other commercial use. You state that these TWBs will be supplied to OEM customers (such as GM, Ford and DaimlerChrysler) or their vendors.

The applicable subheading for the Tailor Welded Blanks (TWBs) will be 8708.29.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Body stampings. The rate of duty will be 2.5% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,

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